The Accounting and Tax Policy in the Management of Business Processes of Industrial Enterprises

Анотація

The article is aimed at defining elements and factors of influence of the accounting and tax policy on formation of accounting and information system of industrial enterprise. It is proved that the accounting and information system of enterprise depends on its economic activity, i.e.: totality of internal and external business processes, which are the objects of accounting; parameters of the accounting policy of enterprise, which determine the composition, structure of information system, channels of information, and information communications. The factors of influence on the size of tax payments and the choice of the optimal tax policy are systematized according to the generally recognized aspects. The structure of a uniform accounting policy for enterprise is proposed, which consists of four sections: general provisions; accounting policy for bookkeeping purposes; accounting policy for tax purposes; accounting policy for managerial accountance purposes.

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